政府与社会资本合作(PPP)项目税收政策研究  

The Research on Cooperation between the Government and Social Capital( PPP) Projects Tax Policy

作　　者：温来成[1] 王涛[1] 彭羽[1] 

机构地区：[1]中央财经大学中财-鹏元地方财政投融资研究所,北京100081

出　　处：《兰州财经大学学报》2016年第3期81-86,共6页Journal of Lanzhou University of Finance and Economics

基　　金：国家社会科学基金一般项目“公私合作特许经营项目全生命周期财政风险监管技术研究”(批准号15BZZ058);教育部人文社会科学研究规划基金项目“地方政府投融资公私合作的监管机制创新研究”(批准号13YJA630101);中央财经大学中国财政发展协同创新中心课题;中财-鹏元地方财政投融资研究所2015年度课题的阶段性成果

摘　　要：政府与社会资本合作模式(PPP)日益受到社会各界关注。而税收政策是推广政府与社会资本合作(PPP)的有效手段。本文从PPP项目的准公共物品属性、降低地方政府债务风险和减轻财政投资压力,提高公共物品供给效率三个方面,分析指出了税收政策支持政府与社会资本合作(PPP)项目的理论依据。最后通过政府与社会资本合作(PPP)项目的税收政策现状和问题描述,以及对典型国家PPP项目税收政策国际经验借鉴,本文给出了推进政府与社会资本合作(PPP)项目的税收政策建议。Cooperation between the Government and the social capital model（ PPP） is growing concerns of the community. Tax policy is an effective means to promote PPP. From the quasi-public goods properties of PPP projects,reducing the risk of local government debt and alleviating the financial pressure on investment to improve the efficiency of public goods provision,this paper pointed out three aspects of tax policy to support cooperation between the Government and social capital（ PPP） theory of the project. By describing the PPP tax policy status and problems of the project and national PPP projects typical tax policy international experience for reference,given Tax policy recommendations to promote Normatively cooperation between the Government and social capital（ PPP）.

关 键 词：PPP项目 税收政策 公共利益 

分 类 号：F283[经济管理—国民经济]